(1) Section 268 of the Principal Act is amended by inserting the following after subsection (5):

"(5A) Notwithstanding paragraph (n) of subsection (1), expenditure incurred by a person on the construction of a building or structure to which that paragraph applies, shall not be treated as expenditure on an industrial building or structure for the purposes of this Part unless -

(a) the building or structure is situated in an area specified in the National Regional Aid Map for the State in relation to the period 1 July 2014 to 31 December 2020, approved under Commission Decision No. N3153/2014 of 21 May 2014 [OJ No. C251, 1.8.2014, p.1], and

(b) the expenditure satisfies all of the relevant conditions set out in the European Commission Guidelines on regional state aid for 2014 - 2020, adopted on 19 June 2013 [OJ No. C209, 23.7.2013, p.1], and

(c) the following information has been provided to the Revenue Commissioners before the first claim for a writing down allowance is made, in accordance with section 272, by the person who incurred expenditure on the construction of the building or structure:

(i) the name, address and tax reference number (within the meaning of section 477B(1)) of the person making the claim;

(ii) the address of the building or structure in respect of which the expenditure was incurred or deemed to have been incurred; and